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France VAT, E-Invoicing and E-Reporting Compliance

Understand France’s VAT registration, invoicing, reporting and payment obligations with this page. This includes the country's e-invoicing mandates for B2B and B2G, e-reporting requirements, and other essential tax information to avoid penalties and fines.
Summary

France uses a multi-tier system with specific rates that apply to applicable goods and services. Complexity arises when deciphering the nature of the product or service. For example, different VAT rates apply for food that is prepared or a basic necessity.

France’s e-invoicing mandate is also useful to consider, as it includes an e-reporting obligation.

This page provides an overview of France VAT, e-invoicing, and e-reporting compliance, including technical specifications, requirements and penalties, and territorial specificities.

France VAT, e-invoicing and e-reporting at a glance
Standard VAT rate20% in mainland France
Reduced VAT rates10%, 5.5% and 2.1%
VAT return frequencyStandard frequency is monthly; simplified regime is annual; quarterly filing is possible for taxpayers with annual net VAT due of under €4,000
B2B e-invoicing statusPhased mandate rollout from 1 September 2026
B2G e-invoicing statusMandatory since 1 January 2020
E-reporting statusPhased mandate rollout from 1 September 2026
Required e-invoicing transmission routeApproved platforms (PAs) like Sovos, or ChorusPro
Permitted e-invoicing formatsUBL XML, UN/CEFACT CII XML, Factur-X
VAT compliance in France

Here are the main elements of VAT in France and how your organisation can comply with the country’s rules and requirements.

VAT registration and fiscal representation

Businesses established in France—also known as resident businesses—must register for VAT if their annual turnover exceeds:

  • €85,000 for the sale of goods and accommodations
  • €37,500 for services

The process of VAT registration in France requires the submission of several documents, including proof of business activity, articles of association (statutes) and a completed Form M0.

Non-established businesses are not subject to a registration threshold. They are required to register from the first taxable transaction, oftentimes also needing fiscal representation in the case of non-EU entities.

There are specific situations where entities must appoint fiscal representation—a locally accredited tax agent—to manage their VAT compliance and communications with the national tax authorities.

You need a fiscal representative if you:

  • Are based outside of the EU
  • Store goods in France
  • Directly make B2B or B2C sales or import goods into France before resale
  • Organise or participate in exhibitions, trade fairs or training in France

VAT rates, exemptions and reverse charge

While there is a standard VAT rate in mainland France, there are reduced rates, exemptions and territorial rates to be aware of.

The standard VAT rate in France is 20%.

There is a 10% rate for certain services, such as:

  • Restaurant and catering services
  • Prepared food
  • Passenger transport
  • Hotel accommodation
  • Renovation works

There is a 5.5% rate for essential goods, such as:

  • Basic/unprepared food products
  • Water supplies
  • Educational supplies
  • Solar panel installation
  • Disability equipment

Some services are exempt from VAT altogether (also known as being zero-rated), including:

  • Certain healthcare services
  • Specific transport

VAT returns, payments and deadlines

VAT filing obligations in France depend on the VAT regime applicable to the business, which is primarily determined by annual turnover and annual VAT liability.

The default filing frequency for businesses under the normal France VAT regime is monthly, with businesses generally filing monthly VAT returns.

Businesses under the standard VAT regime whose annual net VAT liability is less than €4,000 may opt to file VAT returns quarterly instead of monthly.

There is a simplified VAT regime that exists until 1 January 2027. This regime allows qualifying taxpayers to file a single, annual VAT return.

VAT groups

Introduced in January 2023, French VAT groups allow entities that are closely linked to operate as a single taxable entity for VAT purposes.

There are key conditions for eligibility to this regime—such as shared, mutual filing and a three-year commitment—and companies must opt in before 31 October of the year preceding the implementation.

VAT in French territories

Territories where French VAT applies
  • Corsica
  • Guadeloupe
  • Martinique
  • Réunion
  • Monaco
Territories where French VAT does not apply
  • French Guiana
  • Mayotte
  • Saint-Martin
  • Saint-Barthélemy
  • Saint-Pierre-et-Miquelon
  • New Caledonia
  • French Polynesia
  • French Southern and Antarctic Lands
  • Wallis and Futuna

French territories’ VAT is complex, and different rules and rates apply:

  • Guadeloupe, Martinique and Réunion: These territories are considered outside the EU VAT area for goods; however, a specific VAT system with different rates (including a standard rate of 8.5%) is in effect
  • Monaco: The same VAT rules and rates apply as in mainland France
  • French Guiana and Mayotte: Exempt from VAT
E-invoicing and e-reporting in France

France’s e-invoicing mandate, combined with the e-reporting obligation, provides the tax authorities with access to transaction data to increase efficiency and cut costs—as well as reducing the VAT gap by fighting fraud.

Whether you are a buyer or supplier, the mandate’s effect on businesses and their operational processes, financial systems and people is extensive.

The mandate includes three key obligations:

  • E-invoicing: Mandatory for domestic B2B transactions between entities established in France (including branches of foreign companies).
  • E-reporting: Required for both established and non-established VAT-registered entities for transactions outside the scope of e-invoicing, such as B2C and cross-border transactions.
  • Invoice lifecycle status reporting: PAs must provide real-time invoice status updates, and businesses must report payment statuses for transactions where VAT is due upon collection.

Certified PAs must support one of three mandatory invoice formats: UBL, CII, or Factur-X, while other structured formats may also be used. E-invoices must contain all fields required under French tax and commercial law.

E-reporting frequency depends on the taxpayer's VAT regime. For businesses on a monthly VAT reporting cycle, invoice data must be reported every 10 days.

B2B e-invoicing

France’s electronic invoicing mandate extends to business-to-business (B2B) transactions has a phased rollout, beginning on 1 September 2026.

  • 1 September 2026: Large and medium-sized companies must issue electronic invoices and have the ability to receive them.
  • 1 September 2027: SMEs and small businesses also fall under the scope of the e-invoicing mandate, requiring the electronic issuance and receipt of invoices.

The mandate requires invoices to be specifically structured and exchanged through an approved platform (PA). These platforms validate, route and deliver invoices electronically between partners—and also transmit invoice data to the French tax administration.

B2G e-invoicing

E-invoicing for business-to-government (B2G) transactions has been mandatory since 1 January 2020. This means that businesses which supply goods or services to French public-sector entities must electronically submit invoices. This is done through the government’s e-invoicing platform, Chorus Pro.

Chorus Pro remains the tax authority’s platform of choice for B2G e-invoicing, despite the introduction of PAs for B2B transactions.

B2C and cross-border e-reporting

Some transactions fall outside of the country’s e-invoicing requirements. Business-to-consumer (B2C) sales and many cross-border transactions instead qualify for e-reporting.

Instead of exchanging a structured invoice through Chorus Pro, businesses have to submit transaction (and, oftentimes, additionally payment data) to the tax administration.

E-reporting is also subject to a phased rollout:

  • 1 September 2026: Large companies.
  • 1 September 2027: SMEs, small businesses and micro-enterprises.

Businesses face the responsibility of determining whether a particular transaction, and the location of the buyer, means it is subject to either e-invoicing or e-reporting.

E-invoicing implementation timeline

Here are the key dates in France’s e-invoicing journey.

  • 1 January 2020: B2G e-invoicing becomes a requirement for transactions between businesses and public sector entities.
  • August 2023: The French Directorate General of Public Finances (DGFiP) postponed the implementation of the country’s e-invoicing mandate.
  • December 2023: The Finance Law for 2024 is adopted, establishing new implementation dates for the e-invoicing mandate.
  • June 2024: French authorities published a new version of the e-invoicing mandate External Specifications file.
  • February 2026: Testing/voluntary phase begins. This is highly promoted by the French Tax Authority, as this phase is seen as a “ramp up period” to ensure that all businesses are ready to comply with the mandatory phase from September 2026.
  • September 2026: All businesses must be able to accept e-invoices. It also becomes mandatory for large & intermediate-size businesses to issue e-invoices (& comply with e-reporting regulations).
  • September 2027: It also becomes mandatory for all other businesses to issue e-invoices & comply with e-reporting requirements.
Platforms, formats and technical requirements

Approved platforms and compatible solutions

For B2B transactions, businesses must use a DGFiP-approved platform—better known as a PA—to receive and issue regulated electronic invoices and transmit specific e-reporting data.

Chorus Pro is the government’s e-invoicing system which is predominantly used to transmit e-invoices and transaction data for transactions between suppliers and public sector entities.

Sovos is an accredited PA, meaning the French Tax Authority (DGFiP) has approved Sovos’ role in allowing taxpayers to receive and issue electronic invoices.

Mandatory invoice and reporting data

Invoices must include:

  • A unique invoice number
  • Seller and customer details
  • Transaction information
  • Applicable VAT rates
  • Payment terms
  • VAT identification numbers (where applicable)

The e-invoicing mandate retains France’s existing invoice requirements, but adds four mandatory data points:

  • The customer’s SIREN number;
  • The complete delivery address
  • The transaction category that states whether the invoice covers:
    • Supplies of goods only
    • Services only
    • Both goods and services
  • Wording confirming that the supplier has opted to account for VAT on debits, wherever applicable

Invoices may be issued in another language, but the French tax authorities may require a French translation during an audit, and they must be retained for at least 10 years.

In the case of amending an invoice, it is not enough to simply overwrite or silently amend the incorrect data. An official correction must be made via a separate document, specifically referring to the original invoice.

To guarantee the authenticity of an invoice (both paper and electronic kinds), the tax authorities require taxpayers to be ensure the origin, content and legibility are all clear and intact.

French law recognises several ways of satisfying these integrity requirements, including:

  • Documented and permanent business controls that establish an audit trail
  • A qualified electronic signature
  • A qualified electronic seal
  • Structured electronic data interchange

Peppol in France

Peppol, the pan-European e-invoicing network and framework, is an option within France’s e-invoicing architecture.

French law, as it relates to the e-invoicing mandate, does not require taxpayers or approved platforms (PAs) to use Peppol, though it is one of the main network options that they can use as part of the mandate’s favourable interoperability stance.

Learn more about Peppol e-invoicing.

Penalties in France

Here are the main penalties that non-compliance with France’s tax requirements can deliver.

VAT penalties

Failure to comply with French VAT obligations can result in significant penalties.

  • If you file late: Penalties start at 10% of the VAT due, and can rise to 40%.
  • If you file incorrect returns: Penalties can rise to 40% of the VAT due.
  • If you pay late: Penalties can include a 5% surcharge on the VAT owed, plus monthly interest.
  • If your invoice is wrong: €15 per error, capped at 25% of the invoice value.
  • If you commit fraud: 80% of the VAT owed may be added as a penalty, with serious cases of fraud or evasion potentially leading to criminal prosecution (including prison sentences of up to seven years).

E-invoicing and e-reporting penalties

There are penalties in place for non-compliance with France’s e-invoicing mandate.

  • If you issue an e-invoice through an unapproved platform: €50 fine per invoice.
  • If you receive an e-invoice through an unapproved platform: Formal notice, followed by €500 fine is non-compliance persists beyond three months.
  • If you continue to receive an e-invoice through an unapproved platform: €1,000 fine after another three-month period of non-compliance.
  • If you fail to comply with transaction e-reporting requirements: €500 per required transmission.
  • If you fail to comply with payment-data e-reporting requirements: €500 per required transmission.

Register for e-invoicing in France with Sovos

Sovos can help your business comply with the French mandate with a range of services: Tax compliance services – to control, sign, archive and format invoicing data according to the legal requirements as well as create SAF-T (FEC) reporting for both suppliers and buyers Sovos PA – Sovos is a confirmed Plateforme Agréée (PA) Connectivity services – through Sovos or via our partners to deliver e-invoice, e-reporting and lifecycle status data Learn more about our scalable solution for France’s continuous transaction controls requirements.
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Frequently Asked Questions

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What is the VAT rate in France?

France's standard VAT rate is 20%, with reduced rates of 10%, 5.5%, 2.1%, and 0% for qualifying exempt supplies.

Do I need to charge VAT to non-EU customers in France?

Generally, no. Goods and services supplied outside the EU are typically exempt from French VAT, provided you retain the required customs or export documentation.

What items and services are VAT exempt in France?

Common VAT exemptions include healthcare, education, financial and insurance services, certain real estate transactions, non-profit activities, and gambling.

What are the submission and payment deadlines in France for VAT?

VAT returns and payments are generally due between the 15th and 24th of the month following the reporting period. The exact deadline depends on the business's VAT regime and establishment status.

What is e-reporting in France?

France’s e-reporting requirements complement its e-invoicing mandate by requiring businesses to report B2C and cross-border B2B transaction data. Reporting frequency depends on the business’s VAT regime.

What is e-invoicing in France?

An e-invoice in France is an invoice issued and transmitted electronically in a structured format. The mandate rolls out during 2026–2027 based on business size, but all companies must be able to receive e-invoices via an accredited provider (PA) from September 2026.

What penalties will be levied if you don’t comply?
  • E-invoicing: €50 per invoice, capped at €15,000 per year
  • E-reporting: €500 per transmission, capped at €45,000 per year
What e-invoice format will be required in France?

France accepts UBL, CII, Factur-X, and other compliant structured formats.

Is there a mandatory platform to use for e-invoicing or e-reporting?

Yes. Businesses must use an accredited Plateforme Agréée (PA) to exchange e-invoices. Following the French Tax Authority's October 2024 announcement, the public PPF platform will no longer provide free invoice exchange services, making a PA mandatory for all businesses in scope.

What is a PA?

A Plateforme Agréée (PA) is a tax authority-accredited provider that exchanges e-invoices between businesses and transmits required data to the French government. All in-scope businesses must use a PA.

Is Sovos a PA in France?

Yes. Sovos was granted Plateforme Agréée (PA) status (registration n°0004) by the French Tax Authority and received final certification on 17 December 2025 after successfully completing the official DGFiP testing programme.

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